On March 20, 2021, Triple A Corporation declared the distribution of the following dividend to its shareholders of record as of March 31, 2021. Investment in 100 shares of BBB Corp. stock, carrying value and fair value, P600,000 The entry to record the declaration of property dividend would include a debit to retained earnings of O P600,000 O P650,000 P850,000 O P1,575,000 WIM Corp wanted to know the company's Return on Capital for the year ending, Dec, 31, 2020. Excerpts from the company's financial statements as of Dec 31, 2020 are as follows: Net profit for the period P3,515,000 Interest Expense 624,000 Total Assets, Jan 1, 2020 31,325,000 Total Assets, Dec. 31, 2020 34,516,600 WIM's Return on Capital is: O 11.22% O 12.57% O 10.18% 10.67%